The McCook tribune. (McCook, Neb.) 1886-1936, 1887-01-13
Items in detail win be found in statement Of

1887, is an increase Of $sT, les. rs. Which Is &C
counted for as follows: Legislative expenses
$4,000 90: executive departments, ST0,Sl7.3 81
pubnc institutions, new construction and i'm
provements, $GSe, 731. 20; live stock commission
fnnd for paying for animals destroyed and gen
eral expenses, $l23, Coz. OO; board of railroad com
missioners, $sa.5l6 Go: fish commission, S. Oo. 90:
miscellaneous items, s50,S01. IL.
In considering items that provide for an I'm.
crease Of clerical force, as asked by the respective
branches of the executive department, you will
give weight to the fact of the increased and Still
rapidly increasing amount Of labor thrown upon
the several departments and incident to the
Your special attention is called to the amount
due the state from the respective counties for the
care OF, patients in the hospital for the insane, the
amoant due to date, January 1, 1887, being $179,-
1886. This fund, which has heretofore been used
in the construction Of additional buildings for tho
care OF the insane, was not appropriated by the
last legislature. The counties are protected in
this regard. by the provision Of law au-
thorizing collection from the property of patients,
or from those legally bound for their support,
OF any sums paid by the county in their behalf.
torney general to compel one of our counties to
levy q tax for the amount due the state for this
purpose. The action was defended on the ground
that the law was unconstitutional, claiming that
the state had once advanced the amount from the
general fund, which had been paid by each county
in the state, including the defendant county. Our
supreme court held against this proposition, and
that each county should be liable to the state for
the amount so paid for the care Of its insane.
The present law governing the assessments Of
properly for the purpose OF taxation would, if
strictly complied with, in a great measure
equalize the burden of taxation, and at the same
time make a most favorable showing as to the re-
uniformity. The provision of law relating to the
value OF property has, by common custom, which
In this matter rises superior to statute, been con-
strued to mean its value for the purposes only of
taxation, as distinguished from its real value for
purpose OF sale or exchange, which, considered
with reference to the amount of revenue neces-
result OF a low and varying. valuation. with high
and equal rate of taxes. The grand assessment
roll of the state for the present year gives the
amount of $143, 93a, 570.51, which has been reached,
we will say, upon the basis of one-third, or 1914
per cent valuation, when, if assessed as the law
would seem to require, the assessment roll would
show a grand total Of $43l ,797, III So, giving as the
result an increased valuation and decreased per
centage of taxes. An eminent law writer, discuss
ing { le subject of taxation, and speaking
of tie duties of the citizen, and the obliga-
ton of the government, says: The citizen and
the property owner owes to the government the
duty to pay taxes, that the government may be
enabled to perform its functions: and he is sup
posed to receive his proper and full compensa-
.tion in the protection which the government af-
fords to his life, liberty and property, and in the
increase to the value of his possessions by the
use to which the money contributed is applied"
In addition to this l may say that the govern
ment owes to its citizens that their burden shall
the public burden shall rest with equal
weight upon all men with respect to
the valuation of property for the purposes of
taxation. The only Justification for the leveying
of a tax is the public need, or the public good.
Revenue should be raised sufficient to meet such
need, and no more. The subject of taxation is
one of oyershadowing Importance, and while the
time will probably never come when the inequali-
ties in the matter of raising and collecting tie
public revenues will be entirely done away with,
yet an approximation to that result may be
reached. This matter will receive such consider
alton by you as its importance demands, and
leave it with you, in the hope that your united
wisdom may discover a remedy for manifest in
equaiities under the present law.
PUBLIC INSTITUTIONS.
In considering the numerous requests and re-
commentators looking to appropriations for
needed improvements and increased facilities at
the charitable, humane, penal and r~eformatory
what in your judgment and conclusions by the
fact that ali requests and recommendations OF
this nature have been submitted to and approved
by, the board of public lands and
clothed with the power Of general
supervision and the general custody and charge
OF all buildings and Institutions; with a limita-
ton of power in the Law providing that no addi-
tons shall be made to any public building with
out special appropriations of the legislature.
The obligation which rests upon us as a people to
care for the classes herein alluded to, should be
fully and promptly met, and in manner and
spirit such eS recognizes not only the claims of
of society, but which also recognizes !
the truth that to meet this obligation will add to
our good report and credit, and at the same time
co,nport with the dignity and standing Of a state
that is no longer weak and struggling, but which,
in all the elements of true greatness, is reaching
toward and rapidly assuming the full proportion
Of s. great and strong commonwealth
INSTITUTE FOR THE BLIND.
The affairs OF this admirably managed institu-
are in excellent condition, and its facilities
future work should be increased in accord
ance with the request of the superintendent, as
set forth in his report covering the years 1875 and
1886.
This institution is now entering upon the
twelfth year of its existence, and during that
time there has been received Ssventy-three blind
nine OF whom have completed the pres
cribed course of study. The enrolment and at
tendance for the past two years was thirty-nine
pupils. which taxed present accommodations to
he utmost. There is still quite q number
Of the blind in our state who should
receive the benefits of training and education as
afforded bv this school. the proper accoEnraoda-
OF whom will render an additional building !
necessary. For the further details bearing upon
the course of study, the aptitude for instruction
Of this class, library, sanitary conditions, AM gen
The report of officers and teachers.
pEAE AND DUMB INSTITUTE.
The history of the Deaf and Dumb institute has
been that of uninterrupted prosperity from its
beginning until the present time, and the highly
satisfactory condition in which we find it at the
close of the biennial term promises continued
prosperity. The number in attendance during
he last two years hes been IA; of this number
Sui luhCC LII i1itS u - ciC d
The total number III attendance since the
organization OF the school is az, divided as TO
heir place OF residence among ffty-two counties.
Methods of instruction as heretofore in use are
and upon the part of the superinten-
lent constant s.ldy and interchange Of views as
% the merits of rev methods, availing himself
IF the opportunities offered at the conventions
made up from among the leading instructors of
ne deaf and dumb in the various institutions
the country. Needed improvements
made from time to time during the past two
Tears have added largely to the comfort of the
pupils. and TO the sanitary conditions OF tho
institute. A continuance of the care and liber-
llity that have thus far characterized the action
VI the state, will soon place our Deaf and Dumb
Institute as a model of its kind among the in
of the country.
HONE FOB TIE FRIENDLEss.
The board OF managers of this institution, in their
econi biennial report, have presented most fully
heir aims and intentions with reference TO the
york for which the home was founded. The
lumber applying for admission has greatly in
.reased during the past two years. Number OF
inmates in the home December, 1884, was forty
and there has been admitted since that time
A.. making the total number who have been
ided through this humane and Christian agency
81. OF this number l45 have been surrendered
o friends, seyenty-seven placed in homes in DIFF
erent portions of the state. fifty have been fur
with work for self support, two have been
to the reform school, and forty-one have
the number of inmates to Gate of
epoTt as sevehty-two.